10:1 is the bare minimum, I like 100:1 better, especially driving a balanced connection with a small DAC power supply. My E70 (100ohms or so) sounds significantly different when the buffer is bypassed (slightly less top end and less punchy) and even with a simple resistive load in between it sounds better again. It always depends on the output stage of the DAC and the Topping seems to lack the current to drive the Purifi modules directly or whatever. I know it sounds stupid and it shouldn't be that way, btw. With the buffer in I have way to much gain, and have to attenuate too much, but it's still the better solution at the moment. I'm gonna change the resistors around the OP amp so I can have a unity gain buffer as soon as I get around to it. All other manufacturers did that from the get go, as far as I'm aware of. Why advertise a buffer board with three gain settings if one of them is just the bare ass module input.